How to make an accounting entry for the SMS fee deducted from the bank card every month?

The SMS fee deducted from the bank card every month should be included in the financial expense account.

The accounting entries are as follows:

Debit: financial expenses

Loans: bank deposits

(a) the definition of financial expenses:

Financial expenses refer to the financing expenses incurred by enterprises in the process of production and operation to raise funds. Including interest expenses (minus interest income) incurred in the production and operation of enterprises, exchange gains and losses (some enterprises, such as commodity circulation enterprises and insurance enterprises, account separately, excluding financial expenses), handling fees of financial institutions, cash discounts incurred or received by enterprises, etc. However, the interest expenses incurred during the preparation of the enterprise shall be included in the start-up expenses; Borrowing expenses that should be capitalized for the purchase, construction or production of assets eligible for capitalization shall be accounted for in such subjects as "construction in progress" and "manufacturing expenses".

(2) Contents of financial expenses:

(1) Interest expense refers to the net amount of interest expense (except capitalized interest) such as short-term loan interest, long-term loan interest, bill payable interest, bill discount interest, bond payable interest, long-term payable interest, etc. of imported equipment minus interest income from bank deposits.

(2) Exchange loss refers to the difference between the bank purchase price and the exchange rate used for bookkeeping due to the settlement and purchase of foreign exchange from the bank, and the difference between the ending balance of foreign currency in foreign currency accounts at the end of each month (quarter and year) and the original book amount.

(3) Relevant handling fees refer to the handling fees to be paid for issuing bonds (excluding capitalized bonds), the handling fees of issuing banks, and the handling fees for adjusting foreign exchange. , but does not include the handling fee paid for issuing shares.

(4) Other financial expenses, such as financing lease expenses incurred in financing fixed assets.

(3) Financial expense account setting:

(1) Financial expenses-interest income: deposit interest income;

(2) Financial expenses-interest expenses: loan interest expenses and interest expenses paid under other financing methods;

(3) Financial expenses-exchange loss: foreign currency exchange spread;

(4) Financial expenses-handling fees: handling fees generated by various bank revenue and expenditure businesses.

(4) Accounting treatment of financial expenses:

(1) It takes time to pay the SMS deducted by the bank:

Debit: financial expenses-handling fee

Loans: bank deposits

(2) When carrying forward expenses at the end of the month:

Debit: this year's profit

Loans: financial expenses-handling fees